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薩班斯法案（2002）Sec.304.匯總

來源: sarbanes-oxley-forum.com 編輯： 2011/01/14 17:27:44　字體：大 小

　　SEC.304.FORFEITURE OF CERTAIN BONUSES AND PROFITS.

　　(a)ADDITIONAL COMPENSATION PRIOR TO NONCOMPLIANCE WITH COMMISSION FINANCIAL REPORTING REQUIREMENTS.-If an issuer is required to prepare an accounting restatement due to the material noncompliance of the issuer,as a result of misconduct,with any financial reporting requirement under the securities laws,the chief executive officer and chief financial officer of the issuer shall reimburse the issuer for-

　　(1)any bonus or other incentive-based or equity-based compensation received by that person from the issuer during the 12-month period following the first public issuance or filing with the Commission(whichever first occurs)of the financial document embodying such financial reporting requirement;and

　　(2)any profits realized from the sale of securities of the issuer during that 12-month period.

　　(b)COMMISSION EXEMPTION AUTHORITY.-The Commission may exempt any person from the application of subsection(a),as it deems necessary and appropriate.

【我要糾錯】 責任編輯：xyz

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